red-check Forms and procedures for tax declaration from January 1st, 2022

Circular No. 80/2021/TT-BTCstatus2 dated September 29th, 2021 of the Ministry of Finance on elaboration of some Articles of the Law on Tax Administration and the Government’s Decree No. 126/2020/ND-CPstatus2 dated October 19, 2020 on elaboration of some Articles of the Law on Tax Administration
Posted: 11/10/2021 9:24:37 AM | Latest updated: 27/3/2023 2:58:03 PM (GMT+7) | LuatVietnam: 5309 | Vietlaw: 547

This Circular provides for guidelines in details on 2019 Law on Tax Administration, Decree No. 126/2020/ND-CPstatus2 regarding procedures, forms for tax declaration, tax reduction and exemption, tax refund; tax inspection, tax administration of e-commerce business, etc. and some other issues.

Accordingly, tax declaration, exemption, refund dossiers, etc. submitted from January 1st, 2022 onwards, including tax accounting declaration dossiers for 2021 must use the new forms enclosed with this Circular.

With regard to dependent units and business locations that are factories, the taxpayer shall declare VAT on business operation of the dependent units and business locations that are factories and submit tax declaration dossiers according to Form No. 01/GTGT and the VAT distribution sheet according to Form No. 01-6/GTGT (in Appendix II enclosed with this Circular) to the supervisory tax authority;

In case a dependent unit directly sells goods, uses invoices registered by the dependent unit or the taxpayer to the supervisory tax authority of the dependent unit, fully records input and output VAT, the dependent unit shall declare and pay VAT to its supervisory tax authority.

Overseas suppliers without permanent establishments in Vietnam carrying out e-commerce business in Vietnam shall make tax registration, carry out tax declaration, tax payment via the online portal of General Department of Taxation. In which, the application for electronic tax registration shall apply Form No. 01/NCCNN, electronic tax form shall apply Form No. 02/NCCNN in Appendix I enclosed with this Circular, submitted quarterly.

Overseas suppliers carrying out e-commerce business in Vietnam shall declare and pay VAT, enterprise income tax according the ratio calculated upon revenue.

This Circular takes effect from January 1st, 2022.

To abrogate Circular No. 156/2013/TT-BTCstatus1 dated November 6th, 2013; Circular No. 99/2016/TT-BTCstatus1 dated June 29th, 2016; Circular No. 31/2017/TT-BTCstatus1 dated April 18th, 2017; Circular No. 208/2015/TT-BTC dated December 28th, 2015; Circular No. 71/2010/TT-BTCstatus1 dated May 7th, 2010; Circular No. 06/2017/TT-BTC dated January 20th, 2017; Circular No. 79/2017/TT-BTCstatus1 dated August 1st, 2017.

To abrogate Article 1 of Circular No. 119/2014/TT-BTCstatus2 dated August 25th, 2014; Articles 14, 15, 16, 17, 18, 19, 20, 21 Chapter IV of Circular No. 151/2014/TT-BTCstatus2 dated October 10th, 2014; Article 2 of Circular No. 26/2015/TT-BTCstatus2 dated February 27th, 2015; Article 17, clause 3 Article 18 of Circular No. 84/2016/TT-BTCstatus2 dated June 17th, 2016; Article 3 of Circular No. 130/2016/TT-BTCstatus2 dated August 12th, 2016; Article 3, Article 4, Article 12, Article 20 and Article 23 of Circular No. 36/2016/TT-BTCstatus2 dated February 26th, 2016; Article 4, Article 25 and Article 26 of Circular No. 176/2014/TT-BTC dated November 17th, 2014; Article 3, Article 4, point b clause 1 Article 7 and points c, d, dd clause 2 Article 7 of Circular No. 22/2010/TT-BTCstatus2 dated February 12th, 2010; Clause 2, clause 3, clause 4 Section II Part B and clause 2, clause 3, clause 4 Section IV Part B of Circular No. 56/2008/TT-BTC dated June 23rd, 2008; Points a and b clause 1 Article 21 of Circular No. 72/2014/TT-BTCstatus2 dated May 30th,2014; Clause 2 Article 3 of Joint Circular No. 206/2014/TTLT-BTC-BQP dated December 24th, 2014; Point b clause 2 Section II of Joint Circular No. 85/2005/TTLT-BTC-BCA dated September 26th, 2005; Article 5, Article 6, Article 24, clause 1, points a, b, c, d, đ, e.3, e.4, e.5, e.6, e.7 clause 2, clause 7, clause 8 Article 26 of Circular No. 111/2013/TT-BTCstatus2 dated August 15th, 2013; clause 1, clause 2, points a.1, a.2, a.3, a.4, b, c, d, dd clause 3, clause 4, points b, c, d, dd clause 6 Article 21, Article 22, Article 23, Article 24, Annex 02 and Forms of Circular No. 92/2015/TT-BTCstatus2 dated June 15th, 2015.

Amendement notes
  • Please be informed that the attachment forms are neither translated nor included in the English file.
  • See more the amendments, supplements to point a.4 clause 2 Article 28 of this Circular at Circular No. 13/2023/TT-BTC dated February 28th, 2023.

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Effective Date 1-Jan-2022
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Published Vietlaw's Newsletter No. 547

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